“The Impact of Imposing Income Tax on Intellectual Property Rights and Its Impact on Tax Revenues Applied Research”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. 68 (September 30, 2024): 107–118. Accessed April 29, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1734.